GST: A Guide on Exports (Eleventh Edition) - IRAS
GST: A Guide on Exports (Eleventh Edition) - IRAS
GST: A Guide on Exports (Eleventh Edition) - IRAS
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A GUIDE ON EXPORT – INDIRECT EXPORT<br />
Transport Documents<br />
(g)<br />
For exports via sea or air – bill of lading / air<br />
waybill showing details of X’s goods exported<br />
and bearing Z’s name as the exporter.<br />
Alternatively, the FF can issue a subsidiary<br />
export certificate / note of shipment to X.<br />
Singapore<br />
FF of Z<br />
Outside<br />
Singapore<br />
(h)<br />
For exports via land – export permit showing<br />
Z as the exporter and the vehicle number.<br />
X<br />
Alternatively, the FF can issue a subsidiary<br />
export certificate / note of shipment to X.<br />
Z<br />
(I)<br />
(II)<br />
Y<br />
(II)<br />
Supply from Z to Y (Direct Export)<br />
This can be treated as direct export scenario since<br />
the export arrangement is handled by Z's freight<br />
forwarder. For Z to zero-rate his supply to Y, Z is<br />
required to maintain the export evidence described<br />
in Scenario 5.1A.<br />
Keys<br />
Invoicing<br />
Movement<br />
of goods<br />
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